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2008 (3) TMI 418 - CESTAT, NEW DELHICenvat Credit- The assessee availed Cenvat Credit on Inputs/capital goods on basis of the invoices, wherein the suppliers had mentioned the brand name and address of the assessee. The adjudicating authority denied credit on the ground that the invoices did not bear the assessee’s name. The Commissioner (Appeals) set aside the adjudication order. Held that- there was no dispute that inputs/capital goods had suffered duty and were used in the manufacture of final products. In any event, brand name of the assessee with its address instead of company’s name in the invoices established ownership of the goods. So the Commissioner (Appeals) had rightly allowed the credit. Accordingly, no reason was found to interfere with the order of Commissioner (Appeals). The appeal filed by the revenue was to be rejected.
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